排污权交易会计国际发展评述及启示

Observation and Implication of International Development of Emission Permits Trading Accounting

作为环境管理的有效手段,排污权交易自上世纪70年代提出后得到迅速推广,而由排污权交易引致的会计规范问题也日益受到国际机构及各国会计准则委员会的关注,美国、欧盟及日本等西方发达国家和组织纷纷在理论规范和实务应用两个层面予以推进,排污权交易会计准则体系已逐渐形成。因此,在构建我国排污权交易会计规范体系时,应针对实际情况,首先采用非活跃市场下的无形资产法和无交易市场下的环境负债净额法,待时机成熟时再引入公允价值法,边试边做,循序渐进。

As an effective means of environmental management, the emission permits trading has been rapidly promoted since the 70＇s of last century. Issues of the accounting standards resulted from emission permits trading have also been increasingly concerned by international agencies and accounting standards committees in different countries. Huge achievements have been made in theory standards and practical applications by United States, EU, Japan and other advanced countries or organizations; and the system of emission permits trading accounting standards has come into being gradually. Therefore, when constructing the system of emission permits trading accounting standards of China, we should, according to the actual situations, firstly adopt the intangible assets methods under the non-active market and the environmental liability methods under the non-trading market; when the time is ripe, the fair value methods can be introduced step by step.